Use of Sequence Check as a CAAT tool

Sequence Check is an important CAAT tool which is mainly used in:

1. Validation Control

2. Processing Control

This a way by which w ensure whether a set of data is :

1. properly ordered or sequenced or out of ordered

2. within a predefined limit or range or out of predefined range

Ascending or descending sequence of data is verified by means of defined Key field. Key field is also known as Control field or Control number. By predefined key field the validity of a batch is also verified.

Summary:

1. Sequence check is a good CAAT tool.

2.It verifies redundant value ,out of range and out of order value.

3. This ensures validation or processing control.

4. It sometimes acts as input control by checking sequence of incoming records.

5. It sometimes act as a batch control by checking the key field of the batch.

Abbreviation used:

CAAT: Computer Assisted Audit Technique

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